'kghns bUlkfu;r
4
vk;rqYykfgy mt+ek lS¸;nqy myek ekSykuk lS0 vyh ud+h ud+oh rkck ljkg
pkSFkk ckc bLyke dk eqtk+ fge ¼eq[k+kfyQ+½ rkd+rksa ls rlknqe ¼Vdjko½ tgk¡ rd vkbZu vkSj fut+ke dh r'kdhy dk rvYyqd+ gS iSxE+ cjs bLyke dh ft+Unxh esa ;g ed+ln gkfly gks x;k vkSj yk[kksa vkneh mlds rLyhe djus okys vkSj mldks gd+ dgus okys gks x, vkSj ;g ,d bUd+y s kc dh dksbZ de dke;kch ugha gSA exj bl bUdsy + kc iSnk djus esa jlwyl0v0 dks fdruh fnD+dr+ as nj is'k gqbaZ vkSj fdu fdu rkd+rksa ls eqdk+ cyk djuk iM+kA ;w¡ rks dqN yksx og gksrs gSa tks tt+ckr ds fygkt+ ls gj d+nhe 'kS ¼iqjkuh pht+½ ds lkFk myQ+r j[krs gSa blfy;s mUgsa gj bUd+y s kc ds eqgfjZd ¼ckuh½ ls cqXt + + fyYykgh gksrk gSA bykgh cSj dk eryc ;g gS fd pkgs bl bUd+y s kc dk mudh t+kr ls dksbZ rvYyqd+ u gks vkSj mUgsa blls dksbZ uqdl + ku Hkh u igq¡prk gks exj og bUd+y s kc ls flQZ+ blfy;s nq'euh j[krs gSa fd og bUd+y s kc gS ysfdu dqN yksx ,sls Hkh gksrs gSa ftuds [k+nq x+jt+kuk eQ+kn ¼Q+k,ns½ d+nhe jLeks jokt ds lkFk okcLrk gSa vkSj mUgsa bl bUd+y s kc ls vius eukQ+s ¼Q+k,nks½a dk [k+uw gksrs gq, ut+j vkrk gSA pqukups bLyke tks bUd+y s kc ysdj vk;k Fkk vkSj mlus ft+Unxh ds gj 'kkscs esa tks rCnhfy;k¡ dj nh Fkha muls cgqr lh fd+Le twu&2017
ds yksxksa dks t+krh uqdl + kukr igq¡p jgs FksA ;g uqdl + kukr ekyh Hkh Fks vkSj otkgr ¼'kkuksa 'kkSdr½ o bD+rns kj ds HkhA felky ds rkSj ij bLyke dh evk'kh ¼ekfy;r½ rkyhe fd lwn [+kks jh eeuwv~ ¼euk½ gS] mlls D;k reke vjc ds bu egktuksa dk nhokyk ugha fudy x;k] ftudh ft+Unxh gh gktr eUn e[+kywd+ dk [k+wu pwl dj viuh gols nkSyreanh dks iwjk djus ij FkhA fQj vxj flQ+Z ;g gksrk fd lwn yks ugha rks ;g eqefdu Fkk fd ;g yksx bLyke u d+cq y w djds vius dks bl gqDe dh ikcUnh ls egQ+t w + j[krs exj ogk¡ rks ;g Fkk fd u lwn yks vkSj u lwn nksA t+kfgj gS fd lwn nsuk dke gksrk gS de gSfl;r gh yksxksa dk tks esdu+ krhlh ¼pqca dh;½ df'k'k ds lkFk bLyke ds x+jhc ijoj rkyhekr dh rjQ+ f[kaps pys tk jgs FksA vc vxj ljek;knkj [k+nq bLyke u Hkh d+cq y w djsa rks D;k Q+k;nkA tc mudh ft+Unxh dk nkjksenkj ftu yksxksa ds :i;s ij Fkk] mUgksua s bLykeh rkyhekr ij vey iSjk gks dj viuk gkFk [khap fy;k vkSj og vc ,d iSlk Hkh lwn ds uke ls nsus ij r¸;kj ughaA mlds vykok bLyke dh ;g rkyhe fd vQ+jkns bUlkuh esa bErs;kt+ flQ+Z v[k+ykd+s gluk ¼vPNs uspj½ o Q+jk,t+s bykfg;k dh fcuk ij gSA nwljh fdlh gSfl;r ls Q+th+ yr o rQ+Ooqd+ gkfly ugha gks ldrk ¼cjrjh gkfly ugha gks ldrh½ mu yksxkas ds bD+rns kj ij dkjh t+cZ Fkh tks mlds igys uLyh rQ+Ooqd+ ;k eky o nkSyr ;k d+keS o
ekfld ^^'kqvk&,&vey** y[kuÅ
5
d+chys dh dljr dh fcuk ij x+Yck o bD+rns kj ij d+Ct+s fd;s gq, FksA bLyke us ut+fj;&, rQ+Ooqd+ o bErs;kt+ cny dj bls feyfd;r esa nkf[k+y [k+kfjt dj fn;kA bl rjg ds lkgsckus bd+rns kj ftrus Fks og pw¡fd bLykeh es;kjs bT+tr+ ds fygkt+ ls flQ+j ¼0½ dk ntkZ j[krs Fks blfy;s og dqN u jgs vkSj tks yksx ijnslh ;k eksgrkt ;k mu yksxkas dh ut+j esa uhp t+kr ds gksus dh otg ls fuxkg mBkdj ckr djus ds d+kfcy u le>s tkrs Fks og cM+s lkfgcs bT+tr+ gks x,A blfy;s fd og vey dh dlkSVh ij iqjs mrjrs Fks vkSj ijgstx + kjh vkSj rd+os esa njt&, deky ij Q+k,t+ FksA ;g ckr mu yksxksa dks BaMs fny ls D;ksa dj xokjk gks ldrh Fkh tks vc rd bT+tr+ dh elunksa ij brfeuku ds lkFk fcjkt jgs Fks vkSj tks [k+Yd+s [k+nq k dks [k+nq k ds cnys [k+nq viuk x+y q ke cuk;s gq, FksA cuh me¸;k ds fy;s bu reke eqgjZd s kr ds vykok mudh nsjhuk eq[k+kfler ¼iqjkuh jaft'k½ cuh gkf'ke ds lkFk vkSj t+krh j'dks gln Hkh Fkk ftlds ekrgr muds ljfxjksg vcw lqQ;+ ku us rd+jhcu reke vjc dks gt+jr eksgEen eqLrQ+kl0v0 ds f[k+ykQ+ cjvUxs[r+ k ¼mdlkuk] HkM+dkuk½ dj fn;kA vkidks rjg rjg dh rdyhQ+as nh tkus yxhaA ftLe ij iRFkj ekjs x,A lj ij dwMk+ Qad s k x;kA futklrsa Mkyh xbZa vkSj d+Ry dh /kefd;k¡ nh xbZAa ;gk¡ rd fd tc [k+rjk cgqr c<+ x;k rks gt+jr ds ppk vcw rkfycv0l0 us vkidks vius ,d egQ+t w + edku esa tks igkM+ dh ?kkVh esa ,d d+ys dh lwjr ij Fkk eqUrfd+y dj fn;kA reke d+jq 'S k us ckge ,d rgjhjh eqvkgsnk ¼Agreument½ fd;k fd cuh gkf'ke ls u flQ+Z 'kknh fc;kg twu&2017
rdZ dj fn;k tk;s cfYd muds lkFk [k+jhnks Q+jks[r+ Hkh u dh tk;sxhA blds ekrgr eglwjhu ¼d+fS n;ks½a rd t+:fj;krs ft+Unxh] ikuh vkSj [kkuk rd igq¡puk rd+jhcu x+jS eqefdu cuk fn;k x;k FkkA ;g okd+; s k csvl ~ r ¼,ykus fjlkyr½ ds lkrosa lky dk gS tks pkj cjl rd d+k;e jgkA pkj cjl dh rohy eqnn~ r ds ckn ;g rdZs eokykr ¼nksLrh½ [k+Re gqvk vkSj ;g yksx d+ys ls ckgj fudysA vc dqN fnu rd eq[kk+fyQ+ras BaMh jgha exj fQj ,d gh lky ds vUnj vcw rkfyc vkSj [k+nhtk nksuksa dh oQ+kr1 ds ckn bl eq[k+kysQr+ us bUrsgkbZ t+kjs idM+k ;gk¡ rd fd vgys enhuk rd bLyke dh jkS'kuh QSyh vkSj mUgksa us vkidks enhus dh rjQ+ r'kjhQ+ ys tkus dh nkor nh vkSj vkius cgqr ls eqlyekuksa dks ogk¡ Hkst fn;k mUgha eq'kjdhu us vkidks d+Ry dj nsus dk iwjk eUlwck r¸;kj dj fy;kA ftlds ckn vkius enhus dh rjQ+ fgtjr Q+jekbZA enhus esa vkdj Hkh eq[k+kysQh+ u us pSu ls cSBus u fn;kA ,d rjQ+ rks mu yksxksa dks tks vki ij bZeku yk;s Fks vkSj etcwju eDds esa jg x, Fks rjg rjg dh rdyhQ+as igq¡pkbZ tkrha] nwljh rjQ+ vki ds tk, iukg enhu&,&equOojk ij Q+kt S d'kh ds bUrstk+ ekr gksus yxsA vkidks viuh fgQ+kt+r vkSj vius ls T+;knk mu yksxksa ds ?kjckj dh fgQ+kt+r ds fy;s ftUgksa us vkidks iukg nh Fkh eSnkus eqdk+ cyk esa fudy vkuk iM+kA lcls igyh tax tks enhus esa vkdj gqbZ cnz dh yM+kbZ FkhA bl ekSds+ ij eqlyeku fcYdqy r¸;kj u Fks flQ+Z rhu lkS rsjg vkneh2 ftuds ikl lokj gksus dks flQ+Z rhu ?kksMs+ FksA3 vkSj 1
3
rcjh ft@1] is t @229]
2
rcjh ft@2] is t @272
lhjrs bCus fg’kke ft@1] is t @407
ekfld ^^'kqvk&,&vey** y[kuÅ
6
pUn ryokjsAa exj cuh gkf'ke dh ryokj us eqdk+ fcy okyksa ds nk¡r [kV~Vs dj fn;sA get+k fcu vCnqy eqRrfycv0l0] mcSnk fcu gkfjl vkSj vyh bCus vch rkfycv0l0 us og dkjgk&,&uqek;k¡ fn[kyk;s fd eq[k+kfyQ+kas dh fgEer iLr gks xbZA vxjps bLyke dks fcy&[k+l q l w cuh gkf'ke dks ;g cM+k uqdl + ku igq¡pk fd mcSnk bl tax esa 'kghn gks x, exj eDds okyksa dks vkSj fcy&[k+l q l w cuh me¸;k dks cgqr T+;knk uqdl + kukr ls nks pkj gksuk iM+kA blesa vcw lqfQ+;ku dks vyh fcu vch rkfycv0l0 ds gkFk ls egst+ vius csVs gUt+yk ds d+Ry gh ij ekre djuk ugha iM+kA4 cfYd vkius mlds ,d nwljs csVs vez dks d+nS Hkh fd;kA5 blds vykok mldh choh fgUn dks vius cki vrck vkSj vius ppk 'kSck vkSj HkkbZ oyhn dk ekre djuk iM+kA6 blds ckn vcw lqfQ+;ku us vgn fd;k fd og ml oD+r rd ugk;sxk ugha tc rd fd jlwyl0v0 ij p<+kbZ u djsA exj vc eq'kjdhu esa vke rkSj ij eqdk+ cys dh fgEer u FkhA etcwju vcw lqfQ+;ku us flQ+Z cjk, uke viuh d+le dks iwjk djus ds fy;s nks lkS lokj d+jq 'S k ds bdV~Bk fd;s vkSj mudks ysdj enhus dh rjQ+ jokuk gqvkA enhus ds gqnnw esa igqp a dj mlus jlwy ds nks iSjvksa ¼ekuus okyks½a dks d+Ry dj Mkyk vkSj [ktwj ds nj[+rksa dks rckg dj fn;kA gt+jr vius iS:vksa ds lkFk tax ds fy;s fudy vk;s exj vcw lqfQ+;ku vius lkfFk;ksa ds lkFk [k+kQ S + [kk dj igys gh Q+jkj gks pqdk Fkk vkSj lc Hkkxus dh tYnh esa vius lkeku ds bj’kkn is t @38 lhjrs bCus fg’kke ft@1] is t @397 6 bCus fg’kke ft@2] ist@37] rcjh ft@2] is t @279 4 5
twu&2017
xBBjksa dks jkLrs esa Qsd a rs x, FksA mlesa T+;knk rj lRrw ca/ks gq, Fks tks eqlyekuksa dks gkfly gq,A blh otg ls bldks ^^taxs lohd+** dgrs gSa D;ksfa d vjch esa lohd+ ds ekuh lRrw ds gSAa 7 fgtjr ds rhljs lky og fugk;r vge yM+kbZ is'k vkbZ ftldks vksgn dh tax dgrs gSAa 8 vdjek] fcu vch tsgy] vcw lqfQ+;ku vkSj fgUn dks ml oD+r rd pSu dgk¡ vk ldrk Fkk tc rd fd og enhus okyksa ls bUrsdk+ e u ysrAs eDdk okyksa us cM+h cM+h r¸;kfj;k¡ dh FkhaA mudh Q+kt S esa d+jq fS 'k;ksa ds vykok [k+kunkus dukuk vkSj ckf'kUnxkus rgkek Hkh 'kkfey FksA9 Q+kSt esa rhu gt+kj eqlYysg ¼gfFk;kjksa ls ySl½ flikgh FksA10 muesa lkr lkS ft+jg iks'k FksA muds fcy&eqdk+ fcy jlwys [k+nq kl0v0 ds lkFk lkr lkS vkneh Fks ftuesa flQZ+ lkS ft+jg iks'k Fks vkSj Q+kt S esa Q+dr+ nks ?kksMs+ FksA11 vdjek vkSj [k+kfyn fcu oyhn nksuks Q+kt S ds vQ+lj Fks vkSj [k+kl ckr ;g Fkh fd Q+kt S ds vd+c ¼ihNs½ esa vcw lqfQ+;ku dh choh fgUn% eDds dh nwljh vkSjrksa ds lkFk eSnkus tax esa <ksy ctk ctk dj flikfg;ksa dh gkSlyk vQ+tk+ bZ dj jgh FkhA fgUn% ds v'kvkj ml ekSds+ ds tks og i<+ jgh Fkh dqrcq s rkjh[k+ esa egQ+t w + 12 gSaA fgUn% ds bUrsdk+ eh tt+ckr dk vUnkt+k blls gks ldrk gS fd vksgn dh tax esa tc jlwyl0v0 ds ppk gt+jr gEt+k 'kghn gq, rks fgUn% tt+c&,&bUrsdk+ e esa viuh flUQ+ cfYd bUlkfu;r dh gqnnw ls xqtj+ xbZA lhjrs bCus fg’kke ft@2] is t @55] rcjh ft@2] is t @299 lhjrs bCus fg’kke ft@2] is t @65 9 bCus fg’kke ft@2] is t @68 10bCus fg’kke ft@2] is t @69 11 rcjh ft@3] is t @12 12rcjh ft@3] is t @15&16 7 8
ekfld ^^'kqvk&,&vey** y[kuÅ
7
mlus bl cjcfj;r dk lqcrw fn;k fd tukcs gEt+k dk igyw pkd djkds mudk ftxj fudyok;k vkSj mls eq¡g esa j[k dj pckus dh dksf'k'k dhA vkSj dq'rksa ds dku vkSj ukd ox+jS g vkt+k&, ftLe dk xqycw Un ¼xys dk gkj½ vkSj lhuk cUn cuk;kA13 cfYd ckt+ jkfo;ksa us rks ;gk¡ rd c;ku fd;k gS fd mlus gt+jr gEt+k ds ftxj dks Hkwu dj [kk fy;kA14 mlls ml ,ukn vkSj nq'euh dk vUnkt+k fd;k tk ldrk gS tks ml [k+kunku ds enkZas vkSj vkSjrksa ds fnyksa esa cuh gkf'ke] iSxE+ cjs bLykel0v0 vkSj bLyke ds f[k+ykQ+ ikbZ tkrh FkhA bl tax esa vxjps vke rkSj ij eqlyekuksa dh tekvr esa cM+h vcrjh ¼det+kjs h½ iSnk gks xbZ Fkh exj vkf[k+j esa cuh gkf'ke vkSj fcy&[k+l q l w vyh bCus vch rkfycv0l0 dh ryokj us eq[k+kfyQ+ tekvr dks f'kdLr nh vkSj og gt+her [k+nq kZ ¼csbT+tr+ h½ lwjr esa okil xbZA vc mudh bUQ+js knh rkd+r jlwy ds eqdk+ cys esa uk&dkQ+h lkfcr gks pqdh FkhA blfy;s 5 fgtjh esa vk[k+jh dksf'k'k mUgksua s ;g dh fd ftruh tekvrsa eqYds vjc esa bLyke ds f[k+ykQ+ mudks fey ldrh Fkha lcdks eqRrfgn ¼,dtqV½ fd;kA ;gk¡ rd fd ;gwn dks lkt+ ckt+ djds vius lkFk feyk;k vkSj bTrsekbZ rkd+r ¼,d tqV gksdj½ ls nl gt+kj ds y'kdj ds lkFk og bl tax ds fy;s vk;s ftldks blh tRFkkcUnh dh otg ls ^^taxs vgt+kc** ds uke ls ;kn fd;k tkrk gSA muds eqdk+ cys esa eqlyeku rhu gt+kj Fks exj Q+kt S s eq[k+kfyQ+ dks bl erZck Hkh f'kdLr dk jksts+ cn ns[kuk ulhc gqvk vkSj mudk ek;&,&ukt+ lwjek 13
bCus fg’kke ft@2] is t @84] rcjh ft@3] is t @23
bLrhvkc ft@2] ist@786] rcjh ft@3] ist@43
14
twu&2017
vez fcu vCnon bCus vch d+Sl vkejh] vyh bCus vch rkfycv0l0 ds gkFk ls ryokj ds ?kkV mrjkA15vcw lqfQ+;ku dks c&gkys [k+Lrk o rckg eDdk okil tkuk iM+k vkSj vc fgEers eqdk+ cyk o y'kdj d'k [k+Re gks xbZ exj fny esa bu f'kdLrksa ls tks ?kko iM+s Fks og dHkh Hkh Hkj u ldrs FksA iSxE+ cjs bLykel0v0 us tc dqN vjls rd ;g ns[kk fd vc eq'kjsdhus dqj+ 'S k dh rjQ+ ls dksbZ taxh dkjokbZ ugha gksrh rks vkius lu 6 fgtjh esa [k+ku&, dkck dh ft+;kjr ¼mejk½ dk bjknk fd;k vkSj eqlyekuksa dh tekvr ds lkFk eDds dh rjQ+ jokuk gq,A16 vkids ikl cqnus ¼dqc+ kZuh ds Å¡V½ FksA17 ftlls t+kfgj Fkk fd vki yM+kbZ ds fy;s ugha tk jgs gSAa exj tc d+jq 'S k dks jlwy ds vkus dh [k+cj igqp a h rks og [k+kfyn fcu oyhn dh d+;knr esa ^^djkmy x+ehe** ¼ukeh½ ed+ke rd jlwyl0v0 dk jkLrk jksdus ds fy;s fudy vk;sA t+kfgj gS fd eqlyekuksa dh fgEersa blds igys dh gkfly 'kqnk iSnjiS Q+rq gw kr ¼thr½ ls c<+h gqbZ Fkha vkSj lkeus ogh f'kdLr [k+nq kZ ¼gkjh gqb½Z tekvr Fkh tks bl oD+r tax ds fy;s dksbZ r¸;kjh Hkh u dj ldh Fkh blfy;s ;g cgqr vklku Fkk fd vki eqdk+ cys dk gqDe ns nsrs vkSj Q+krsgkuk lwjr ls eDds esa nkf[k+y gksrs exj iSxE+ cjs bLykel0v0 dks veu ilUnh dk lqcrw nsuk FkkA tw¡gh xnkZs xqc+ kj mBrk ut+j vk;k vkius Q+jek;k% bl jkLrs dks NksM+ nksA fdlh nwljs jkLrs ls vkxs fudy pyksA pqukups nk;sa tkfuc dk :[k+ fd;k x;k vkSj vki ^^gel** ¼ukeh txg½ 15 16
17
bCus fg’kke ft@2] is t @112] rcjh ft@3] is t @48 bCus fg’kke ft@12] is t @210] rcjh ft@3] is t @71
rcjh ft@3] is t @72
ekfld ^^'kqvk&,&vey** y[kuÅ
8
dh iq'r ij ls ^^lfu;rqy ejkj** ¼ukeh txg½ ls gksrs gq, gqnfS c;k dks tks jkLrk tkrk gS m/kj eqroTts gq,A18 vkidh bl veu ilUnh ds eqtk+ gjs dk tekvrs eq[k+kfyQ+ dks bl gn rd ,glkl gqvk fd og Hkh okil pyh xbZ] vkSj mlus vc ukek o i;ke ¼[k+rks fdrkcr½ dk flyflyk 'kq: fd;kA pqukups mjok fcu elÅn lD+Qh+ us vkdj xq¶r+ xw&,&lqyg dk vkx+kt+ fd;k vkSj gt+jr jlwys [k+nq kl0v0 dh lqyg ilUnkuk ckrksa ls ,slh [k+'q kxokj fQ+tk+ d+k;e gqbZ fd lqgy S fcu vez d+jq 'S k dk uqekbUnk cukdj xq¶r+ xw&, lqyg ds fy;s gt+jr ds ikl Hkstk x;k vkSj mlus viuh tekvr ds eqrkyckr is'k dj fn;s] ;g eqrkyckr lc eq'kjdhu ds gd+ esa Fks vkSj muds t+fj;s ls c&t+kfgj iSxE+ cjs bLyke dks nck;k tk jgk Fkk exj vkius bu lc ckrksa dks eUt+jw Q+jek fy;k vkSj lqygukek eqjRrc gks x;kA bl lqyg ukes ds 'kjk,r gLcs t+y S FksA 1] jlwy bl lky vius eqRrcsbZu ¼lkfFk;ks½a ds lkFk cx+jS ft+;kjr fd;s gq, okil tk;sAa 2] nl lky rd vkil esa tax u gksA 3] tks 'k[+l d+jq 'S k esa ls vius oyh ¼ljnkj½ dh btkt+r ds cx+jS jlwy vYykgl0v0 ds ikl pyk tk;s mldks vki okil dj nsx a s exj tc vkids ikl ls dksbZ fudy dj d+jq 'S k ds ikl pyk tk;s rks d+jq 'S k okil u djsx a As 4] tks d+chy&,&jlwyl0v0 dk gyhQ+ ¼fgek;rh½ gksuk pkgs og vkids lkFk eqvkgn&,&nksLrh dj ys vkSj tks d+ c hy&,&d+ q j S ' k ds lkFk 18
rcjh ft@3] is t @73
twu&2017
eqvkgn&,&nksLrh djuk pkgs og muds lkFk gks tk;sA 5] vkbUnk lky eqlyeku eDds dh ft+;kjr ds fy;s vk ldsx a s bl rjg fd ckf'kUnxkus eDdk rhu fnu ds fy;s eDds dks [k+kyh dj nsx a s exj eqlyekuksa dks ykft+e gksxk fd rhu fnu ds vUnj eDds ls ckgj fudy tk;sa vkSj ,d vkneh Hkh rhu fnu ds ckn eDdk esa jgus u ik;sA 6] eqlyeku vius lkFk ml rjg ds vlygs yk ldsx a s tSls eqlkfQ+j vius lkFk j[krs gS]a ;kuh ryokjsa fu;ke ds vUnj j[kh gqbAZ 19 ;g ,slh x+jS eqrokft+u ¼;drjQ+k½ 'krsaZ Fkha fd iSxE+ cjs bLykel0v0 ds vDlj lkFk okyksa esa tks jlwy ds cyUn elkysg dh rg rd igqp a us ls d+kflj FksA 'knhn cspuS h iSnk gks xbZ FkhA rkjh[k+ ds vyQ+kt+ ;gk¡ rd gSa fd ^^yksxksa ds fnyksa esa vezs vt+he ¼jlwy ds fy, xqeku½ iSnk gqvk ;gk¡ rd fd d+jhc Fkk fd og gykdr esa eqcfryk gks tk;sAa ** bldk eryc ;g gS fd muds vd+k;n esa rt+yt+y q ¼vd+hns esa MxexkgV½ gks x;kA ,slk fd d+jhc Fkk fd og bLyke ls eqUgfjQ+ gh gks tk;sAa 20 blh dk urhtk Fkk fd tc iSxE+ cjs [k+nq kl0v0 us eqvkgns dh rdehy ds ckn vlgkc ls Q+jek;k fd mBks] d+cq kZfu;k¡ djks vkSj fQj ljksa ds cky eqM a ok dj okil pyksA rks vkye ;g Fkk fd jlwyl0v0 gqDe ns jgs Fks vkSj etes dh vDlfj;r [k+keks'k FkhA dksbZ rkehy ds fy, mBrk u FkkA ;gk¡ rd fd tc gt+jr us mudh rjQ+ ls cs,srsukbZ bCus fg’kke ft@2] is t @216] rcjh ft@3]
19
is t @79
20
ekfld ^^'kqvk&,&vey** y[kuÅ
rcjh ft@2] is t @79
9
bf[+r;kj djds [k+nq tkdj d+cq kZuh dh vkSj cky eqM a ok;s rks etcwju nwljs yksx Hkh [kM+s gq, vkSj ljksa ds cky ewM a uk ;k rjk'kuk 'kq: fd;s exj jat vkSj lnes dk ;g vkye Fkk fd ekywe gksrk Fkk ,d nwljs dks d+Ry dj jgk gSA21 ysfdu jlwyl0v0 us vius lkfFk;ksa ds bu tt+ckr dk dksbZ fygkt+ u fd;k vkSj dq¶Q + k+ j ds bu tkfcjkuk 'kjk,r dks eUt+jw djds okilh bf[+r;kj Q+jekbZA bl [+k;ky ls fd vxj bl ekSds+ ij tax djds eDds dks Q+rg fd;k tkrk rks dgus dks gks tkrk fd jlwys bLykel0v0 p<+kbZ djds vk;sA bl rjg tkjsgkuk geyk ¼t+Yq e ds lkFk geyk vkoj gksu½s dk bYt+ke vki ij vk,n fd;k tkrkA fygkt+k vkius bl dk ekSdk+ u fn;k vkSj lqyg ds 'kjk,r dh ikcUnh bl gn rd Q+jekbZ fd vHkh ;g rgjhj [k+'q kd u gksus ikbZ Fkh fd [k+nq lqgy S fcu vez ¼tks eq'kjdhu dh rjQ+ ls uqekbUn&, lqyg Fkk½ dk yM+dk tks igys ls eqlyeku gks pqdk Fkk vkSj mls flQ+Z bLyke ykus dh otg ls ?kj okyksa us yksgs esa tdM+ fn;k FkkA mo oD+r ekSdk+ ikdj ik c&t+Uthj gksus gh dh gkyr esa ok&eqgEenkg] ok&eqgEenkg dgrk gqvk vk;k vkSj vius dks jlwy ds lkeus Mky fn;kA lqgy S us tks ;g ns[kk rks og [kM+k gks x;k] mls rekapk yxk;k vkSj xjhcku idM+ dj [khaprk gqvk ys pykA mlus iqdkj dj vkokt+ nh% ^^D;ksa eqlyekuks! D;k eSa fQj eq'kfjdhu gh dh rjQ+ okil dj fn;k tkÅaxk fd og eq>s nhu ls eqUgfjQ+ djus dh dksf'k'k djsAa ** exj gt+jrl0v0 us dksbZ rv:Zt+ ¼,rsjkt+½ ugha Q+jek;k vkSj dgk% ^^,s vcw tUny! lcz dj ;g pUn fnu 21
rcjh ft@3] is t @80
twu&2017
dh rDyhQ+ gSA vYykg rsjs fy;s vkSj reke det+kjs eqlyekuksa ds fy;s tks eq’kfjdhu ds iats esa fxj¶+rkj gSa dksbZ d'kkb'k ¼vklkuh½ dh lwjr iSnk djsxkA bl oD+r rks ge us bl d+keS ds lkFk ,d eqvkgnk dj fy;k gS vkSj bl eqvkgns dh eq[k+kfyQ+r ge ugha djsx a As **22 x+jt+ iSxE+ cjs bLykel0v0 us bu x+jS elkfo;kuk ¼x+jS cjkcjh½ 'kjk,r ij lqyg djds eDds ls okilh bf[+r;kj dh vkSj nlwjs lky eqvkgns ds eqrkfcd+ eDdk dh ft+;kjr ds fy;s r'kjhQ+ ys x,] eq'kfjdhu us rhu fnu ds fy;s 'kgj [k+kyh dj fn;k vkSj jlwyl0v0 vius lkfFk;ksa lesr eDds esa nkf[k+y gq,A ejkfles ft+;kjr ctk yk;s vkSj fQj gLcs eqvkgnk rhu fnu ds ckn eDds dks NksM+ fn;k vkSj enhus okil pys x,A23 exj eDds okys blds ckn eqvkgns ds nwljs nQ+vkr ¼nkSj es½a vnes rv:Zt okns½+ ij d+k;e ugha jgsA eqvkgns esa d+ck,y ¼d+chys okyks½a dks tks bf[+r;kj fn;k x;k Fkk fd og ftlds lkFk pkgsa 'kjhd gks tk;sAa blds ekrgr d+chy&,&[+kt q k+ vk iSxE+ cjs bLyke dk gyhQ+ ¼rjQ+nkj½ gqvk Fkk vkSj cuh cØ us eq'kfjdhu ds lkFk gyhQ+ ¼rjQ+nkj½ gksus dk ,yku fd;k Fkk pw¡fd bu nksuksa d+chyksa esa d+nhe vnkor Fkh blfy;s nksuksa ges'kk ,d nwljs ds f[k+ykQ+ r¸;kj jgrs FksA exj vc tks muesa gj ,d ,d tkfuc eqvkgns ¼Argument½ ds : ls eqUlfyd gks x;k vkSj ;g r; ik x;k fd nl cjl rd tkfucSu ¼nksuksa rjQ+ ds yksxksa es½a 22
rcjh ft@3] is t @79&80
bCus fg’kke ft@2]is t @249&250] rcjh ft@3]is t @100&101] cq [ k+ k jh ft@3]is t @36]eq f Lye ft@2] is t @105 23
ekfld ^^'kqvk&,&vey** y[kuÅ
10
esa tax u gksxh rks [k+t q k+ vk ds yksx eqrebu gks x,A mUgksua s vlysgs ftLe ls mrkj fn;s vkSj tax dh r¸;kfj;k¡ rdZ dj nhaA cuh cØ us bl ekSds+ dks x+uher le>k vkSj cuh [k+t q k+ vk ij bl oD+r tc fd og ,d ikuh p'es ds fdukjs eqdh+ e Fks geyk dj fn;k vkSj cgqr ls yksxksa dks d+Ry dj MkykA24 d+jq 'S k ds vknfe;ksa us Hkh ,sykfu;k ugha rks [k+fq Q+;k cuh cØ dks enn igq¡pkbZ vkSj og Hkh [k+t q k+ vk dh rckgh ds 'kjhd gq,A etcwju d+chy&,&[k+t q k+ vk dk ,d vkneh ftldk uke vez fcu lkfye Fkk Q+j;kn djrk gqvk enhus x;k vkSj ml oD+r tc iSxE+ cjs [k+nq kl0v0 vlgkc ds njfe;ku efLtn esa r'kjhQ+ j[krs Fks mlus bUrsgkbZ nnZ vUxst+ v'kvkj esa vius d+chys dh :nkns x+e lqukbZ ftlds vkf[k+j esa gLcs t+y S et+euw uT+e fd;k x;k FkkA ^^,s [k+nq k ds jlwyl0v0! vkidks ekywe gks fd d+jq 'S k us vkils vgn f'kduh ¼oknk rksMu+ k½ dhA cuh cØ us gekjs d+chys ij p'kes ds fdukjs dehuxkg ls geyk dj fn;kA og le>rs Fks fd gekjk dksbZ Q+j;kn jl ugha gSA vxj ge tax ds fy;s r¸;kj gksrs rks mudh D;k etky Fkh fd og gels eqdk+ cyk djrsA og rknkn esa Hkh de vkSj rkd+r esa Hkh gekjs eqdk+ cys esa ges'kk lqcd q lkfcr gq,A exj ge rks uekt+s 'kc esa el:Q+ FksA mUgksua s :dw o lqtnw dh gkyr esa vkdj ge dks d+Ry dj fn;kA** bu v'kvkj dks i<+us ds nkSjku esa vkidh gennhZ ds rvLlqjkr brus ’knhn gks x, Fks fd vkius tokc esa dksbZ rohy dyke lquus ds bUrstk+ j dh t+ger Hkh nsuk u pkgh vkSj bCus gs ’ kke ft@2] is t @260] rcjh ft@3] is t @111 24
twu&2017
v'kvkj [k+Re gksrs gh vkidh t+cku ls tks tqeyk fudyk og ;g Fkk fd ^^d+n&uljrk ;k vez fcu lkfye** ¼vUd+jhc vez fcu lkfye dh enn gksxh½ blds urhts esa vki brekes gqTtr ds njfe;ku dqN ejkfgy r; djus ds ckn eqlyekuksa dks ysdj eDd&,&eqvT+tes+ k dh rjQ+ jokuk gks x,A vc rsoj cnys gq, FksA eq'kjsdhu esa rkd+rs eqdk+ cyk rks vc Fkh gh ughaA mUgksua s gfFk;kj Mky nsus equkflc le>s vkSj blh etcwjh ds vkye esa vcw lqfQ+;ku us Hkh t+kgjh rkSj ij bLyke d+cq y w dj fy;kA ftldk okd+; s k ;g gS fd vCckl fcu vCnqy eqRrfyc vkSj vcw lqfQ+;ku esa iqjkus t+ekus dh nksLrh FkhA bl jkr dks tc jlwyl0v0 eDds ds d+jhc igqp a pqds Fks vkSj e'kfjdhu ij fgjkl ¼[k+kQ S ½+ Nk;k gqvk FkkA vcw lqfQ+;ku pUn vknfe;ksa ds lkFk jlwys [k+nq k dh uD+yks gjdr dk gky ekywe djus ds fy;s 'kgj ls ckgj fudykA blh oD+r vCckl bl fQ+Ø esa fudys Fks fd vxj d+jq 'S k us iSxE+ cjs [k+nq k dh eq[k+kfyQ+r cjd+jkj j[kh rks ;g lc vkt ekjs tk;sx a As vcw lqfQ+;ku dks ogk¡ ik dj mUgksua s dgk] dqN [k+cj gS\ jlwyl0v0 nl gt+kj eqlyekuksa dh tebZ;r ¼fxjksg½ ds lkFk vk;s gS]a rqe mudk eqdk+ cyk gjfxt+ ugha dj ldrsA vcw lqfQ+;ku us dgk fQj vkidh D;k jk; gS\ eq>s D;k djuk pkfg,\ mUgksua s dgkA vkvks esjs lkFk Å¡V ij cSB tkvks vkSj jlwyl0v0 ds ikl py dj veku gkfly dj yks ojuk vxj rqe muds gkFk vkx, rks cx+jS d+Ry fd;s u NksMx s+ As vcw lqfQ+;ku dks ;g t+fj;k x+uher ekywe gqvk og ukd+s ¼Å¡V½ ij ihNs cSB x;k vkSj vCckl mls fy;s gq, iSxE+ cjl0v0 ds ikl gkft+j gq,A jlwys [k+nq k ls mlds fy;s veku pkghA
ekfld ^^'kqvk&,&vey** y[kuÅ
11
iSxE+ cjl0v0 us Q+jek;k fd vPNk bl oD+r veku gSA lqcg dks mUgsa fQj esjs ikl ykbZ;xs kA gLcs gqDe lqcg dks vCckl us vcw lqfQ+;ku dks gkft+j fd;kA gt+jrl0v0 us mldks bLyke dh nkor nhA og ilks is'k djus yxkA vCckl us dgk bLyke d+cq y w djks ugha rks tku dh [k+jS ughaA ;g lqu dj vcw lqfQ+;ku us bLyke d+cq y w dj fy;kA25 cq[k+kjh dh fjok;r ls t+kfgj gksrk gS fd vcw lqfQ+;ku vkSj mlds lkFkh tc ekywekr gkfly djus ckgj fudys rks bRrsQk+ d+ ls y'djs bLyke ds igjs nkjksa ds gkFkksa esa fxj¶+rkj gks x, vkSj jlwyl0v0 dh f[k+ner esa gkft+j fd;s x,A bl oD+r vcw lqfQ+;ku us bLyke d+qcwy fd;kA26 iSxE+ cjs [k+nq kl0v0 dh ;g oqlvrs d+Ych Fkh fd vkius vcw lqfQ+;ku dh u flQ+Z tku c[+'kh Q+jekbZ cfYd ,yku dj fn;k fd tks vcw lqfQ+;ku ds ?kj esa iukg ys ys mls Hkh veku gS vkSj tks efLtnqy gjke ¼dkck½ esa nkf[k+y gks tk;s mls veku gS vkSj tks vius ?kj dk njokt+k cUn djds cSB tk;s og Hkh veku esa gSA27 nwljh fjok;r esa efLtnqy gjke ¼dkcs½ esa nk[k+ys ds ctk;s ;g gS fd tks gfFk;kj Mky ns mls veku gSA28 vkSj eDds esa nkf[k+y gksus ds ckn rks vkius lc gh dh tku c[+'kh dj nhA vkius eDds ds vknfe;ksa ls tks vkids lkeus Fks iwNk D;ksa rqEgkjk D;k [+k;ky gS eSa rqEgkjs lkFk D;k lqyd w d:¡xk\ mUgksua s dgk gesa usdh gh dk xqeku gSA vki gekjs Q+¸;kt+ HkkbZ gSa vkSj Q+¸;kt+ HkkbZ ds csVs gSAa Q+jek;k% vt+gcks vQ+vUrqe ryd+k^^tkvks rqe lcdks eSua s NksM+ fn;kA29 mlds ckn vcw lqfQ+;ku dh choh fgUn us 25
rcjh ft@3] is t @116
27
rcjh ft@3] is t @116
28
26
cq [ k+ k jh ft@3] is t @29
lgh eqfLye ft@2] ist@104
twu&2017
Hkh ftlds bUrsdk+ eh tt+ckr dh rLohj taxs vksgn esa lkeus vk pqdh gSA bLyke d+cq y w fd;k vkSj ftrus l[+r vkSj eqrvfLlc ¼dV~Vj½ ,dkfcj ¼ljnkj½ d+jq 'S k ml oD+r ckd+h Fks lc gh eqlyeku gks x,A30 exj et+djw k ¼Åij c;ku fd, gq,½ okd+; s kr ls gj bUlku ;g lkspus ij etcwj gS fd cscl gks tkus ds ckn vkneh lj >qdk ldrk gS] gkFk jksd ldrk gS] gfFk;kj Mky ldrk gS] t+cku cUn dj ldrk gS ysfdu vius fny esa rCnhyh ugha iSnk dj ldrkA vius d+Yc esa ;d+hu dh flQ+r iSnk ugha dj ldrkA vkSj viuh uQ+jr dks eksgCcr ls rCnhy ugha dj ldrkA og uQ+jr o nq'keuh tks mu gqnnw rd igq¡p pqdh Fkh ftudk eqtk+ gjk xqft+'krk okd+; s kr ls gks pqdk gS D;k bl lcds ckn eksgCcr o vd+hnr ls rCnhyh gks ldrh gS\ vke mlwys fQ+rjr vkSj okd+;s kr dh jQ+rkj ds eqrkfcd+ ;g ckr x+jS eqefdu ekywe gksrh gSA vke fQ+rjr ds eqrkfcd+ flQ+Z bruk le>k tk ldrk gS fd og nq'eu tks vc rd QqUdkjs ekjrs gq, vt+ngs dh rjg lkeus ekS t w n Fkk vc ekjs vkLrhu¼vkLrhu dk lk¡i½ cu dj [k+fq Q+;k jh'kh nokfu;ksa ¼lkft+'k jpus yxs ;k equkfQ+dr+ ½ ds fy;s vkt+kn gks x;k vkSj dksbZ lqcg ugha fd nq'eu ekStnw k lwjr esa igyh lwjr ls T+;knk [k+rjukd lkfcr gks ldrk gSA ;gh [+k;ky Fkk fd muds ckjs esa bLyke ds uD+dk+ n ¼bLyke dh ij[k j[kus okys½ gt+jr vyh fcu vch rkfycv0l0 dkA vkius Q+jek;k% ^^;g yksx gd+hd+ru bLyke ugha yk;s Fks cfYd bLyke ds lkeus mUgksua s gfFk;kj Mky fn;s Fks vkSj clA** rcjh ft@3] ist@120½ 30 rcjh ft@3] ist@121
29
ekfld ^^'kqvk&,&vey** y[kuÅ
12